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In response to Director Claire's questions regarding the designation of the subject property, Engineering and Construction Manager Patterson said it was his recollection that the property designation had included a retail shopping center since 1975 or 1976. In response to Director Claire's same question, Mr. Warren although the General Plan shows retail, the zoning shows retail and office "CB." He stated that a developer wanting the highest and best use on that site would build a commercial office project similar to the one at Marine World Parkway and Bridge. B. MOTION: Establish assessed value of Shapell Industries of Northern California, Assessor's Parcel 095-222-260; MIS: CLAIRE/RUSKIN TO GRANT THE APPEAL AT $14 PER SQUARE FOOT. Director Claire said both the General Plan and Zoning allow retail use. In response to Director Claire's questions, Manager Patterson said the property is zoned retail at this time, but did not have that designation in 1996. Director Claire said that for as long as he could remember that property was designated for retail use. Vice Chair Ruskin said he believed there was very little likelihood in the present climate that the subject property could be developed as anything other than a shopping center, and that was critical in establishing the appropriate current market value. Chairperson Howard said the highest and best use of the unimproved property at the time of the appraisal, January 1 1997, was mixed office commercial use. She advised that the equalization the Board was considering at this time should be based on January I, 1997, not 1998. Chairperson Howard said the appeal process was open to any property owner at any time if conditions changed after the January 1, 1997 date. She added that Shapell Industries did not submit the asked for information on a timely basis. Chairperson Howard said granting the appeal would set a precedent, and staff had advised that previous Boards had never granted an appeal under similar conditions. She said it was important to be consistent, and she could not support the motion. ITERATION OF THE MOTION: MIS: CLAIRE/RUSKIN TO GRANT THE APPEAL AT $14 PER SQUARE FOOT. MOTION FAILED ON THE FOLLOWING ROLL CALL VOTE: AYES: DIRECTORS BUCHAN, CLAIRE, RUSKIN NOES: DIRECTORS HARTNETT, IRA, CHAIRPERSON HOWARD City Attorney Schricker advised that the 3-3 vote left in place the original assessment of $25 per square foot. MINUTE ORDER NO. 98-001 BOARD OF EQUALIZATION MEETING MINUTE BOOK NO. 56 JANUARY 5,1998 MINUTES Page No. 136 PAGE 4